Regarding IMS Mandatory from 1st July 2026
This query is : Resolved
Nitin Khaire
(Querist)
02 July 2026
Dear Sir,
Please share notification no about IMS mandatory from 1st July 2026.
Regards
Nitin Khaire
Please share notification no about IMS mandatory from 1st July 2026.
Regards
Nitin Khaire
Dhirajlal Rambhia
(Expert)
02 July 2026
IMS became mandatory for all regular GSTR-3B filers from 1 April 2026; composition taxpayers are exempt.
Inaction = deemed acceptance — an unreviewed invoice flows into your GSTR-2B as available ITC automatically.
Section 38 of the CGST Act, substituted by Notification 16/2025-CT (17 Sep 2025), now ties ITC to accepted IMS records.
The absolute locking of the ITC section in Form GSTR-3B from the July 2026 tax period is covered under GSTN Advisory No. 666. This enforces that Table 4 (ITC) is strictly auto-populated from GSTR-2B, which itself is completely formed based on your active choices (Accept/Reject/Pending) within the IMS.
Inaction = deemed acceptance — an unreviewed invoice flows into your GSTR-2B as available ITC automatically.
Section 38 of the CGST Act, substituted by Notification 16/2025-CT (17 Sep 2025), now ties ITC to accepted IMS records.
The absolute locking of the ITC section in Form GSTR-3B from the July 2026 tax period is covered under GSTN Advisory No. 666. This enforces that Table 4 (ITC) is strictly auto-populated from GSTR-2B, which itself is completely formed based on your active choices (Accept/Reject/Pending) within the IMS.
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